VAT exemption on agricultural contract growing services

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BIR REVENUE MEMORANDUM CIRCULAR NO. 97-2010: VAT exemption on agricultural contract growing services

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Title Source: Supreme Court: VAT exemption on agricultural contract growing services

Law: Bir Revenue Memorandum Circular No. 97-2010

Decision Date: Dec 21, 2010

The Bureau of Internal Revenue clarifies that agricultural contract growers are exempt from VAT for services related to growing poultry, livestock, and marine products, while toll processing services performed independently are subject to VAT.

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